This content is from: South Africa South African thin cap rules force taxpayers to justify substance of loans The South African Revenue Service (SARS) has issued draft guidelines for the application of thin capitalisation rules, which will force taxpayers to justify the business reason for receiving a loan. However, advisers ... By Emma Powell April 10 2013
This content is from: Austria Shortlists announced for European Tax Awards 2013 In-house tax departments, both big and small, have extra chances at recognition at International Tax Review’s European Tax Awards 2013 presentation at the Dorchester hotel in London on May 15. By Ralph Cunningham April 07 2013
This content is from: South Africa South African carbon tax proposals offer businesses incentives and exemptions The South African National Treasury has released the final discussion paper detailing proposals for the country’s carbon tax. However advisers say a more thorough analysis of the indirect impact of the carbon tax on b... By Emma Powell - ITR April 06 2013
This content is from: Global World Tax and World Transfer Pricing 2014 questionnaires are available now The research has now started for the new edition of World Tax and the first edition of World Transfer Pricing, International Tax Review's directories of leading tax and transfer pricing firms around the world. April 02 2013